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TMI Blog2019 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... Housing and Urban Development Corporation Ltd. [2012 (7) TMI 1072 - GUJARAT HIGH COURT]. Matter remanded remanded to the Tribunal - appeal allowed by way of remand. - Civil Miscellaneous Appeal No. 2190 of 2019 - - - Dated:- 12-4-2019 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mrs.R.Hemalatha Senior Standing Counsel For the Respondent : Mr.Raghavan JUDGMENT T.S.SIVAGNANAM, J. This appeal by the appellant is directed against the order dated 25.07.2017 made in Final Order No.41335 of 2017 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.11.2017, in Final Order Nos.42884 and 42885 of 2017. 2.The above appeals have been filed by the Revenue raising the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the Tribunal is correct in law to dispose the Appeal as file closed, when there is no provision under Section 35-C (1) of Central Excise Act, 1944 to close the appeal for statistical purposes without going into merits. (ii) Whether in the facts and circumstances of the case, the Tribunal is right in disposing the appeal as file closed based on the issue pending before the larger bench of the Tribunal which is not the only issue involved in the present case 3.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond option is to remand the matter for de nova consideration to the adjudicating authority and direct the adjudicating authority to await the decision of the Larger Bench. Unfortunately, the Tribunal did not exercise any of these two options. Therefore, we would be well justified in interfering with the order passed by the Tribunal. A similar view was taken by a Division Bench of this Court in the case of The Commissioner of GST Central Excise, The Commissioner of Central Excise vs. Velvette International Pharma Products Ltd., (Herbal Division), M/s.HCL Infosystems Limited, Unit III reported in [2018 (8) TMI 1506 MHC] and the appeals filed by the Revenue were allowed and the matters were remanded to the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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